Special Tax Forms and Applications

Bank Franchise Forms       
To file a return and/or make a payment, please utilize EPath.

Legislative Changes – SD Bank Franchise Tax
Significant legislative changes have been made to South Dakota’s Bank Franchise Tax laws.  In 2014, revisions were made regarding net income, net operating loss, taxable income deductions/additions, and apportionment of income.  During the 2016 legislative session, additional revisions were made that repealed the requirement for estimated payments, requires that extension requests are filed on or before original due date, and minimum tax changed from $200 for each location to $200 per return.*

These changes led to the creation of a new online Bank Franchise Tax return available through our EPath website at http://sd.gov/epath.  Through this site, taxpayers login to their account, complete the online form, upload the federal return, and submit the return electronically.  This ensures the correct return is filed and reduces potential errors or delays.  Please share this information will those responsible for filing bank franchise tax returns and/or making payments. 

Signing up for EPath
To create an EPath account, please visit our website at http://sd.gov/epath.  You will need to enter your Bank Franchise Tax account number (ex: 600X-XXXX-BF) and amount of tax due on your last return.  First-time filers need to call our office for phone assistance. 

If you have questions regarding EPath, are a first-time filer, or are unable to file electronically, contact:

South Dakota Department of Revenue
Dawn Woods, Bank Franchise Tax Specialist
445 E Capitol Avenue, Pierre, SD  57501 
Phone: 605-773-2143 or 1-800-829-9188
Email: dawn.woods@state.sd.us

*View the complete statute SDCL 10-43 at the Legislative Research Council website: http://sdlegislature.gov/statutes/Codified_Laws/

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